REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
September 23, 2025
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Partial Payments of Secured Property Taxes
End
RECOMMENDATION(S)
Recommendation
Adopt Resolution rescinding the operation of Section 4717 of the Revenue and Taxation Code to the extent authorized by Board Resolution No. 93-196, and approving the acceptance of partial payments of secured property taxes beginning in Fiscal Year 2025-26, as authorized by the provisions of Revenue and Taxation Code sections 2636, 2708, and 4143.
(Presenter: Ensen Mason, Auditor-Controller/Treasurer/Tax Collector, 382-7000)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Improve County Government Operations.
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of this item may reduce Discretionary General Funding (Net County Cost). Under the Teeter Plan, the County advances 100% of their property tax levies to participating local agencies, even if taxpayers do not pay on time. When taxes are delinquent, the County covers the shortfall and in return collects the penalties and interests, which become additional discretionary revenue to the County. If partial payments are allowed, some delinquent accounts may reduce in value if taxpayers take advantage of this service. This means there would be fewer penalties and less interest collected over any delinquent balances. As a result, the County could see a reduction in discretionary revenue from penalties and interest collected.
BACKGROUND INFORMATION
Secured property taxes are billed annually in October and are payable in two installments. The first installment is due November 1 and becomes delinquent after December 10, and the second installment is due February 1 and becomes delinquent after April 10. As prescribed by the Revenue and Taxation Code (RTC), delinquent bills incur a 1...
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